Virginia 2026 Income Tax Brackets & Rates
Virginia levies a progressive bracketed income tax with an estimated top effective rate of 5.75% for 2026. Combined sales tax averages 5.77% and property tax averages 0.81% of home value.
2026 Virginia Rate Overview
| Income tax system | Progressive bracketed income tax |
| Top / flat state rate | 5.75% |
| Long-term capital gains | 5.75% |
| Combined sales tax (state + local avg) | 5.77% |
| Avg effective property tax | 0.81% |
| Retirement income treatment | Social Security exempt; other retirement taxable |
| Business climate | Top 5.75% bracket; age deduction up to $12k for 65+. |
Rates reflect 2026 statutory schedules from the Virginia Department of Revenue and the Tax Foundation State Tax Facts dataset. State rate shown is the estimated effective top-bracket rate used by TaxEase.money calculators — see your filing-status bracket on the Virginia Tax Guide.
How Virginia Income Tax Works in 2026
Virginia uses a progressive bracketed income tax similar to the federal system. The state’s top marginal rate reaches approximately 5.75% for 2026; lower brackets apply at the bottom of the income scale. See the Virginia Department of Revenue’s official 2026 rate schedule for exact dollar thresholds by filing status.
Most progressive states start from federal AGI, layer state-specific addbacks (e.g., out-of-state municipal bond interest) and subtractions (Social Security, qualified pensions, 529 contributions), then apply the bracket schedule. Credits — EITC match, child/dependent care, energy — reduce the bill dollar-for-dollar.
Federal + Virginia Marginal Rate Stack
State income tax stacks on top of federal income tax and FICA. The 2026 federal brackets (single filer) are:
| Federal bracket | Up to (single) | + Virginia rate | Combined marginal |
|---|---|---|---|
| 10.00% | $12,400 | 5.75% | 15.75% |
| 12.00% | $50,400 | 5.75% | 17.75% |
| 22.00% | $105,700 | 5.75% | 27.75% |
| 24.00% | $201,775 | 5.75% | 29.75% |
| 32.00% | $256,225 | 5.75% | 37.75% |
| 35.00% | $640,600 | 5.75% | 40.75% |
| 37.00% | — | 5.75% | 42.75% |
FICA (7.65% combined) adds on top for wage income up to the Social Security wage base ($184,500 in 2026). See 2026 Federal Tax Brackets for the full schedule across all filing statuses.
Retirement Income, Social Security & Pensions
Virginia: Social Security exempt; other retirement taxable.
Whether you live in Virginia during retirement matters as much as where you saved. Pre-tax 401(k) and IRA contributions reduce both federal and (in most states) state taxable income today, while Roth contributions and conversions are taxed up front. If you plan to retire in a no-income-tax or retirement-friendly state, frontloading Roth conversions before you move can permanently lock in lower rates.
2026 Worked Example: $100,000 Single Filer in Virginia
| Gross wage income | $100,000 |
| 2026 federal standard deduction (single) | $16,100 |
| Federal taxable income | $83,900 |
| Estimated federal income tax | $16,712 |
| Estimated Virginia state tax @ 5.75% | $5,750 |
| FICA (6.2% SS + 1.45% Medicare) | $7,650 |
| Combined estimated tax | $30,112 |
| Estimated take-home | $69,888 |
Illustrative only — uses the TaxEase.money national-average state rate for Virginia and ignores state-specific deductions and credits. Run the live Virginia Income Tax Calculator for a personalized figure.
Compare Virginia With Other States
Virginia sits in a particular spot on the national tax map. These nearby states have similar effective rates:
Virginia side-by-side comparisons
Virginia Calculators & Resources
Virginia 2026 Tax FAQ
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Related Virginia Resources
Sources Used
Our data is sourced exclusively from official tax authorities and non-partisan policy institutes. Rates and thresholds are verified against the most recent official publication for tax year 2026.
- Internal Revenue Service (IRS) ↗Federal 2026 brackets, standard deduction (Rev. Proc. 2025-32).
- Tax Foundation — State Individual Income Tax Rates ↗Cross-state rate, bracket, and deduction comparison data.
- Congressional Research Service (CRS) ↗Non-partisan analysis of federal tax law and proposals.
- Virginia Department of Revenue ↗Official Virginia 2026 rate schedule, forms, and instructions.
Last updated for tax year 2026 on January 5, 2026. This page is informational and is not tax advice. Confirm rates with the Virginia Department of Revenue before filing.